Non-co-operative country or territory list updated
On 21 August 2013, the French Ministry of Finance updated the so-called ‘black list’ for 2013 (the list of non-co-operative countries or territories, or NCCTs). The updated list, which will take effect on 1 January 2014, includes three new countries: Jersey, the British Virgin Islands and Bermuda.
The list contains those states failing to provide both fiscal transparency and administrative co-operation with France. As a result, operators located in or realising transactions with NCCT states will see more restrictive measures applied than under the general law…
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